A new assessment is made of net realisable value in each subsequent period.
在随后的每一个期间都需要对可变现净值作出新的估价。
B the lower of current cost at the balance sheet date and net realisable value.
在资产负债表日的现行成本与可变现净值两者中较低者。
Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
对可变现净值的预计，还应考虑持有存货的目的。
For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.
例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。
For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.
例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。
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